INVESTASI DALAM SAHAM INVESTMENT IN SHARES
240
PT Elnusa Tbk Laporan Tahunan 2014 Annual Report
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 539 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2014 AND 2013
Expressed in millions of Rupiah, unless otherwise stated
11. INVESTASI DALAM SAHAM lanjutan 11. INVESTMENT IN SHARES continued
b. Investasi
pada entitas
asosiasi dan
pengendalian bersama lanjutan b.
Investments in associate and jointly controlled entities continued
Bagian Grup atas entitas asosiasi dan entitas pengendalian bersama adalah sebagai berikut:
associates and jointly controlled entities are as follows:
Aset Liabilitas
Pendapatan LabaRugi
TahunYear Assets
Liabilities Revenue
ProfitLoss 2014
PT Elnusa CGGVeritas Seismic 85,923
115,839 -
-
2013
PT Elnusa CGGVeritas Seismic 136,660
131,732 168
11
12. ASET TETAP 12. FIXED ASSETS
Aset tetap terdiri dari: Fixed assets consist of:
2014 Saldo awal
Saldo akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
balance Additions
Deductions Reclassifications
balance Biaya Perolehan
Cost
Kepemilikan Langsung Direct Ownership
Tanah 198,628
7,634 -
- 206,262
Land Bangunan, prasarana
Buildings, improvements dan instalasi
314,941 7,595
235 605
322,906 and installations
Mesin dan peralatan 1,270,234
98,837 70,411
6,499 1,305,159
Machinery and equipment Perabotan dan
Office furniture, fixtures perlengkapan kantor
43,478 2,701
2,161 -
44,018 and equipment
Alat transportasi 40,404
2,109 1,213
2,364 43,664
Transportation equipment Konstruksi baja
1,036,505 104,128
57 19,816
1,160,392 Steel constructions
Sub-jumlah 2,904,190
223,004 74,077
29,284 3,082,401
Sub-total Aset dalam Penyelesaian
Construction in Progress Mesin dan peralatan
42,236 155,552
- 6,714
191,074 Machinery and equipment
Jumlah harga perolehan 2,946,426
378,556 74,077
22,570 3,273,475
Total cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan, prasarana Buildings, improvements
dan instalasi 212,610
16,949 235
- 229,324
and installations Mesin dan peralatan
1,086,973 93,717
70,243 -
1,110,447 Machinery and equipment
Perabotan dan Office furniture, fixtures
perlengkapan kantor 43,004
1,697 2,148
- 42,553
and equipment Alat transportasi
32,254 5,793
1,213 -
36,834 Transportation equipment
Konstruksi baja 518,572
91,987 28
- 610,531
Steel constructions Jumlah akumulasi
Total accumulated penyusutan
1,893,413 210,143
73,867 -
2,029,689 depreciations
Provisi penurunan nilai 4,065
4,065 Provision for impairment
Nilai buku bersih
1,048,948 1,239,721
Net book value
241
PT Elnusa Tbk Laporan Tahunan 2014 Annual Report
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 540 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2014 AND 2013
Expressed in millions of Rupiah, unless otherwise stated
12. ASET TETAP lanjutan 12. FIXED ASSETS continued
2013 Saldo awal
Saldo akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
balance Additions
Deductions Reclassifications
balance Biaya Perolehan
Cost
Kepemilikan Langsung Direct Ownership
Tanah 205,507
- 1,024
5,855 198,628
Land Bangunan, prasarana
Buildings, improvements dan instalasi
319,609 7,341
545 11,464
314,941 and installations
Mesin dan peralatan 1,289,017
26,487 19,756
25,514 1,270,234
Machinery and equipment Perabotan dan
Office furniture, fixtures perlengkapan kantor
42,006 1,749
277 -
43,478 and equipment
Alat transportasi 49,266
7,667 -
16,529 40,404
Transportation equipment Konstruksi baja
1,042,501 530
- 6,526
1,036,505 Steel constructions
Sub-jumlah 2,947,906
43,774 21,602
65,888 2,904,190
Sub-total Aset dalam Penyelesaian
Construction in Progress Mesin dan peralatan
18,031 83,237
- 59,032
42,236 Machinery and equipment
Jumlah harga perolehan 2,965,937
127,011 21,602
124,920 2,946,426
Total cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan, prasarana Buildings, improvements
dan instalasi 197,250
19,925 545
4,020 212,610
and installations Mesin dan peralatan
999,134 136,080
15,833 32,408
1,086,973 Machinery and equipment
Perabotan dan Office furniture, fixtures
perlengkapan kantor 41,513
1,768 277
- 43,004
and equipment Alat transportasi
33,672 7,819
- 9,237
32,254 Transportation equipment
Konstruksi baja 433,068
100,228 -
14,724 518,572
Steel constructions Jumlah akumulasi
Total accumulated penyusutan
1,704,637 265,820
16,655 60,389
1,893,413 depreciations
Provisi penurunan nilai 4,065
4,065 Provision for impairment
Nilai buku bersih 1,257,235
1,048,948 Net book value
Pada bulan Mei 2014, Perusahaan melakukan reklasifikasi
aset dimiliki
untuk dijual
yang sebelumnya tercatat dengan nilai tercatat Rp28.034
menjadi aset tetap dengan nilai sebesar Rp22.570. Perjanjian jual beli aset dengan pembeli potensial
dibatalkan karena adanya penolakan kredit pembeli potensial oleh bank. Selanjutnya, manajemen
menemukan potensi untuk menggunakan aset tersebut melalui proyek baru.
On May 2014, the Company reclassfied its aset held for sale with carrying value amounted to Rp28,034 to
to fixed asset with carrying value Rp22,570. The asset sales and purchase agreement with potential
buyer was turn down due to cancellation of bank credit approval by the potential buyer. Subsequently
in 2015, management found potency to utilise the asset through new project.
Pada tanggal 31 Desember 2013,
termasuk didalam reklasifikasi adalah transfer aset tetap ke
aset lain-lain, aset dimiliki untuk dijual dan sewa pembiayaan dengan nilai buku masing-masing
sebesar Rp15.948, Rp34.584 dan Rp13.999. On 31 December 2013 included in reclassification are
transfers from fixed assets to other assets, assets held for sale and the finance lease with total net book
value amounting
to Rp15,948,
Rp34,584 and
Rp13,999, respectively. Beban penyusutan aset tetap dialokasikan sebagai
berikut: Fixed assets depreciation was charged as follows:
2014 2013
Beban pokok pendapatan 205,118
259,518 Cost of revenue
Beban umum dan General and administrative
administrasi 5,025
6,302 expenses
210,143 265,820